Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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Dishonor of Cheque - insufficient funds - vicarious liability of the petitioner u/s 141 of NI Act after tendering such resignation - the complainant should specifically state as to how and in what manner the accused was responsible - petitioner tendered resignation on 13th March, 2020, and the company in its meeting of Board of directors took the decision on 22nd November, 2021 yet such aspect is inconsequential - A bald cursory statement in a complaint that the Director (arrayed as an accused) is in charge of and responsible for the conduct of the business of the company without anything more as to the role of the Director is not sufficient to make him liable. - HC
Dishonor of Cheque - insufficient funds - vicarious liability of the petitioner u/s 141 of NI Act after tendering such resignation - the complainant should specifically state as to how and in what manner the accused was responsible - petitioner tendered resignation on 13th March, 2020, and the company in its meeting of Board of directors took the decision on 22nd November, 2021 yet such aspect is inconsequential - A bald cursory statement in a complaint that the Director (arrayed as an accused) is in charge of and responsible for the conduct of the business of the company without anything more as to the role of the Director is not sufficient to make him liable. - HC
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